301670 ÷ 40 
We're looking to find how many times 40 goes into 301670.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Let's proceed to step 2:
The number 40 fits into 30 0 times, leaving a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 40

Going ahead to step 3:
40 goes into 301 7 times with a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 280 from 301 leaves us with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 40

Moving on to step 4:
216 divided by 40 is 5 with a remainder of 16.
The next digit of our result is 5. 
Result so far: 75.0
The remainder is 16 after subtracting 200 from 216.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Advancing to step 5:
The number 40 fits into 167 4 times, leaving a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 754.0
Subtracting 160 from 167 leaves us with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Advancing to step 6:
If we divide 70 by 40, we get 1 and a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 7541.0
Subtracting 40 from 70 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 7541.7
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 7541.75
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7541.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7541.75
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 7541.75, with a leftover of 0.0.